制约理论在管理会计中的应用一例  

Application of the Theory of Constraints in Management Accounting

作　　者：林梅[1] 柯大钢[1] 刘海城[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《工业工程与管理》2003年第2期67-70,共4页Industrial Engineering and Management

摘　　要：制约理论是当今美国和欧洲比较流行的一套管理哲理和持续改进方法。通过实际案例,根据Goldratt的5个关键步骤,找到系统的制约,利用开发和释放制约从而使系统的整体能力得以提高。Theory of Constraints (TOC) is a new management philosophy and system approach to continuous improvement, which is popular in U. S. A and Europe. Enterprises are directed to find out the botdeneck in production and operations management and make best use of finite resources to profit without external heavy investment. How to optimize resources and achieve competitiveness is a problem. The five key steps of TOC provide a method for managers.

关 键 词：管理会计 制约理论 有效产出理论 利润 成本 企业管理 

分 类 号：F275.2[经济管理—企业管理]